LiveLawBiz Company Law Quarterly Digest: January-March 2026

SUPREME COURTSpecial Court Cannot Hear Private Complaints In Companies Act Fraud Cases; Only SFIO Can File: Supreme Court Case Title: Yerram Vijay Kumar v. The State of Telengana and Anr Citation: 2026 LLBiz SC 2 Case Number: SLP (Crl.) No. 11530 OF 2024 The Supreme Court has held that a special court cannot entertain a private complaint in cases involving fraud under the Companies Act. It ruled that where an offence attracts punishment under the fraud provision, cognisance can be taken only on...

LiveLawBiz Direct Tax Quarterly Digest: January - March, 2026

SUPREME COURTSupreme Court Dismisses Revenue Plea Against Gujarat HC Order Quashing Adani Wilmar Income Tax ReassessmentCase Title : THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1)(1) Vs ADANI WILMAR LIMITED Case Number : SLP(C) 4944/2026 CITATION : 2026 LLBiz SC 35The Supreme Court on Monday refused to interfere with a Gujarat High Court judgment that had quashed the reopening of Adani Wilmar Limited's income tax assessment for the 2013–14 assessment year, dismissing a special leave...

LiveLawBiz Arbitration Cases Quarterly Digest: January - March 2026

Supreme CourtDecrees Cannot Be Turned into “Paper Tigers” by Permitting Post-Award Property Transfers: Supreme CourtCase Title : R. Savithri Naidu v. The Cotton Corporation of India Ltd. & Anr.Case Number : Civil Appeal No. 1602/2026 [Special Leave Petition (Civil) No. 19779 of 2024]Citation : 2026 LLBiz SC 66The Supreme Court has reaffirmed that a person who purchases disputed property after the passing of an arbitral award cannot obstruct its attachment in execution proceedings. A Bench of...

LiveLawBiz RERA Cases Quarterly Digest: January - March 2026

Amendment Proposal Introduced in Lok SabhaCentre Proposes Penalty Instead Of 1 Year Jail For Allottees Violating RERA Appellate Tribunal Orders The Jan Vishwas (Amendment of Provisions) Bill, 2026, has been introduced in the Lok Sabha as part of a broader legislative push to decriminalise offences and rationalise penalties across a range of laws. One of the changes relates to the Real Estate (Regulation and Development) Act, 2016. Section 68 of the Act currently allows for imprisonment of up to...

LiveLawBiz IPR Quarterly Digest: January - March, 2026

Supreme Court Reserves Verdict In Filmmaker Sujoy Ghosh's Plea To Quash Copyright Case Over Film Kahaani 2Case Title: Sujoy Ghosh vs State of Jharkhand & Ors Case Number: SLP (Crl) 9452/2025The Supreme Court on Tuesday reserved its judgment in a plea filed by filmmaker Sujoy Ghosh seeking the quashing of criminal proceedings alleging copyright infringement in connection with the film Kahaani 2, which was declined by the Jharkhand High Court. A bench of Justices Pamidighantam Sri Narasimha...

LiveLawBiz IBC Quarterly Digest: January - March 2026

SUPREME COURTPromise To Arrange Funds In Case of Default Does Not Make Promoter A Guarantor: Supreme CourtCase Title: UV Asset Reconstruction Company Limited v. Electrosteel Castings Limited Citation: 2026 LLBiz SC 3 Case Number: Civil Appeal No. 9701 of 2024The Supreme Court of India has held that a promoter's promise to arrange funds to help a borrower meet financial covenants does not amount to a contract of guarantee under the Indian Contract Act and cannot be used to fasten...

Indirect Tax Quarterly Digest: July - September, 2025

SUPREME COURTStem Cell Banking Services Qualify As "Healthcare Services" In Service Tax Exemption Notification : Supreme CourtCase : M/S. STEMCYTE INDIA THERAPEUTICS PVT. LTD vs COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, AHMEDABAD - IIICase no.: CIVIL APPEAL NOS. 3816-3817 OF 2025The Supreme Court held that stem cell banking services, including enrolment, collection, processing, and storage of umbilical cord blood stem cells, constitute “Healthcare Services” which were exempted from service...

Direct Tax Quarterly Digest: July - September, 2025

SUPREME COURTForeign Entity Doing Business Through Temporary Premises In India Liable To Tax : Supreme Court Rejects Hyatt International's AppealCause Title: HYATT INTERNATIONAL SOUTHWEST ASIA LTD. VERSUS ADDITIONAL DIRECTOR OF INCOME TAX (and connected matters)The Supreme Court on Thursday (July 24) ruled that the existence of a Permanent Establishment (PE) is sufficient to attract tax liability for a foreign entity in India, even in the absence of exclusive possession of a fixed place of...

IBC Quarterly Digest: July-September 2025

Supreme Court IBC Moratorium Doesn't Bar Voluntary Surrender Of Corporate Debtor's Leased Property To Lessor: Supreme Court Cause Title: Sincere Securities Private Limited & Ors. Versus Chandrakant Khemka & Ors. Citation : 2025 LiveLaw (SC) 774 The Supreme Court on Tuesday (August 5) held that the moratorium under the Insolvency and Bankruptcy Code, 2016 (IBC), does not bar the voluntary handover of property leased by the corporate debtor to the lessors if retaining the...

Arbitration Quarterly Digest: July-September 2025

Supreme Court Clause Saying Arbitration "May Be Sought" Doesn't Constitute A Binding Arbitration Agreement : Supreme Court Cause Title: BGM AND M-RPL-JMCT (JV) VERSUS EASTERN COALFIELDS LIMITED Citation : 2025 LiveLaw (SC) 731 The Supreme Court recently held that a clause in an agreement that arbitration "may be sought" to resolve disputes between the parties will not constitute a binding arbitration agreement. Approving the refusal of the High Court to refer the parties to...

Tax Quarterly Digest: July - September, 2025

SUPREME COURTStem Cell Banking Services Qualify As "Healthcare Services" In Service Tax Exemption Notification : Supreme CourtCase : M/S. STEMCYTE INDIA THERAPEUTICS PVT. LTD vs COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, AHMEDABAD - IIICase no.: CIVIL APPEAL NOS. 3816-3817 OF 2025The Supreme Court held that stem cell banking services, including enrolment, collection, processing, and storage of umbilical cord blood stem cells, constitute “Healthcare Services” which were exempted from service...

IBC Quarterly Digest: January To March, 2025

Nominal Index: Shri Krishan V. H.S Oberoi Buildtech Private Ltd.,Company Appeal (AT) (Insolvency) No. 128 of 2025 Mr. Shailendra Singh, Resolution Professional of Foxdom Technologies Pvt Ltd vs. Directorate Of Enforcement & Anr., ΙΑ NO. 4689 OF 2023 IN IB-102(ND)/2022 Himanshu Singh, Suspended Director of Kriti Prakashan Private Limited Versus HDFC Bank Limited and Anr., Company Appeal (AT) (Insolvency) No. 336 of 2025 Darwin Platform Infrastructure Limited vs ...